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Importer of record setting

This article applies to:AvaTax

You're considered the importer of record if your business is responsible for making sure that your products are imported according to local customs. In AvaTax, Importer of record settings are country-specific. Change the importer of record setting to control who collects customs duties and import taxes for sales to each country.

VAT

The Importer of Record may complete customs export declarations and processes themselves, or, when permitted, they may appoint an intermediary. Some taxes only apply if the seller is the importer of record for a product. In cases where companies are working together to ship products, there may be a mutual agreement as to which company is the entity designated as the importer of record. The importer of record will then be the company designated to pay taxes marked as being obligated to the importer of record.

Select this value if you consider your company as the importer of record and collect these taxes. If you're not sure whether you are the importer of record for transactions in a specific country, speak with a VAT professional.

Customs duty and shipping agreements

Check Importer of Record when you’re responsible for any customs and import taxes, such as when using a Delivered Duty Paid shipping service. When Importer of Record is checked, customs duties are included in your transaction totals in AvaTax. They'll also appear in your tax calculations at checkout.

Don't check Importer of Record if you're using a Delivered at Place shipping agreement where the buyer is expected to pay customs and import taxes on delivery. When Importer of Record isn't checked, AvaTax calculates customs duties but doesn't include them in transaction totals because the buyer is responsible for duties and import taxes.

Importer of Record priority when using a business application

If Importer of Record information is included in the transaction data sent over from your business application, you can choose whether to prioritize the transaction data or the country settings in your AvaTax company profile when calculating taxes and fees. To change the Importer of Record priority, contact Avalara Customer Support.

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